IRS Tax Tips January 9, 2013
Useful Links: Issue Number: Special Edition Tax Tip 2013-01
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1040 Central
Help For Hurricane Victims
IRS Plans Jan. 30 Tax Season Opening For
1040 Filers
News Essentials
Following the January tax law changes made by Congress under the
What's Hot American Taxpayer Relief Act (ATRA), the Internal Revenue Service
announced today it plans to open the 2013 filing season and begin
News Releases processing individual income tax returns on Jan. 30.
IRS - The Basics The IRS will begin accepting tax returns on that date after updating
forms and completing programming and testing of its processing
IRS Guidance systems. This will reflect the bulk of the late tax law changes enacted
Jan. 2. The announcement means that the vast majority of tax filers --
Media Contacts
more than 120 million households -- should be able to start filing tax
returns starting Jan 30.
Facts & Figures
Problem Alerts The IRS estimates that remaining households will be able to start filing
in late February or into March because of the need for more extensive
Around The Nation form and processing systems changes. This group includes people
claiming residential energy credits, depreciation of property or general
e-News Subscriptions business credits. Most of those in this group file more complex tax
returns and typically file closer to the April 15 deadline or obtain an
extension.
The Newsroom Topics “We have worked hard to open tax season as soon as possible,” IRS
Acting Commissioner Steven T. Miller said. “This date ensures we
Tax Tips 2012 have the time we need to update and test our processing systems.”
Radio PSAs The IRS will not process paper tax returns before the anticipated Jan.
30 opening date. There is no advantage to filing on paper before the
Fact Sheets
opening date, and taxpayers will receive their tax refunds much faster
Armed Forces by using e-file with direct deposit.
Disaster Relief “The best option for taxpayers is to file electronically,” Miller said.
Scams / Consumer Alerts The opening of the filing season follows passage by Congress of an
extensive set of tax changes in ATRA on Jan. 1, 2013, with many
Tax Shelters affecting tax returns for 2012. While the IRS worked to anticipate the
late tax law changes as much as possible, the final law required that the
IRS update forms and instructions as well as make critical processing
system adjustments before it can begin accepting tax returns.
IRS Resources
The IRS originally planned to open electronic filing this year on Jan.
Compliance & Enforcement
22; more than 80 percent of taxpayers filed electronically last year.
Contact My Local Office
Who Can File Starting Jan. 30?
Filing Options
The IRS anticipates that the vast majority of all taxpayers can file
Forms & Pubs starting Jan. 30, regardless of whether they file electronically or on
paper. The IRS will be able to accept tax returns affected by the late
Frequently Asked Questions Alternative Minimum Tax (AMT) patch as well as the three major
“extender” provisions for people claiming the state and local sales tax
News deduction, higher education tuition and fees deduction and educator
expenses deduction.
Taxpayer Advocate
Who Can’t File Until Later?
Where to File
There are several forms affected by the late legislation that require
more extensive programming and testing of IRS systems. The IRS
hopes to begin accepting tax returns including these tax forms between
late February and into March; a specific date will be announced in the
near future.
The key forms that require more extensive programming changes
include Form 5695 (Residential Energy Credits), Form 4562
(Depreciation and Amortization) and Form 3800 (General Business
Credit). A full listing of the forms that won’t be accepted until later is
available on IRS.gov.
As part of this effort, the IRS will be working closely with the tax
software industry and tax professional community to minimize delays
and ensure as smooth a tax season as possible under the circumstances.
Updated information will be posted on IRS.gov.